A structure in which a steering device is supported by a dash panel (toe board) is known as a structure for supporting a steering device that gives a steering angle to wheels according to the rotation of a steering wheel. For example, in Patent Literature 1, a steering column device is fixed to a vehicle body at two positions, that is, an insertion hole that is provided in a dash panel and a fixing portion that is positioned on the rear side of the dash panel. Further, Patent Literature 1 discloses that energy is absorbed by the relative movement of a first lower jacket with respect to a second lower jacket at the time of a secondary collision where a driver (operator) collides with a steering wheel.